江山股份: 江山股份财务管理制度

Core Points - The document outlines the financial management system of Nantong Jiangshan Pesticide Chemical Co., Ltd, aiming to enhance financial management, standardize financial behavior, and protect shareholder rights [1][2] - The financial management principles include establishing a sound internal financial management system, accurately reflecting the company's financial status, and effectively preventing financial risks [1][2] - The financial management structure emphasizes unified management and hierarchical accounting, with clear responsibilities assigned to various roles within the organization [2][3] Financial Management Organization and Responsibilities - The financial management organization is structured to ensure unified management and accountability, with the legal representative responsible for the authenticity and legality of economic activities [2][3] - The finance department is tasked with managing financial operations, preparing financial statements, and ensuring compliance with external audit requirements [3][4] Asset Management - The management of current assets includes cash management, accounts receivable, and inventory management, ensuring safety and completeness of receivables and proper valuation of inventory [5][6] - Fixed assets and construction in progress are managed based on actual costs, with regular physical inventory checks and depreciation accounting [7][8] External Investment Management - The company’s external investments are guided by national laws, focusing on acquiring substantial control over long-term equity investments [8][9] - Investments are valued based on actual payments or agreed-upon values for physical and intangible assets [9][10] Cost and Expense Management - The company defines its costs and expenses related to operational activities, ensuring that all costs are accurately recorded and comply with accounting standards [10][11] - Cost accounting is performed using actual cost methods, tailored to the company's production processes [11][12] Profit Distribution Management - The company mandates a 10% allocation of annual after-tax profits to statutory reserves, with specific rules for profit distribution among shareholders [12][13] - Any profit distribution must comply with legal requirements, and shareholders are liable for returning improperly distributed profits [13] Financial Reporting - The finance department is responsible for preparing and disclosing financial reports, ensuring the separation of duties in the reporting process [12][13] - The company must maintain consistency in accounting policies and practices to ensure comparability of financial statements [13]